I filed a case for review in tax court after a CDP officer's notice of determination claiming I owed the IRS money. In reality the IRS owed me a refund. After talking to multiple departments in the IRS and sending them multiple documents they agreed that they owed me a refund and sent me my payment. So I now need to close the case I filed in the Tax Court. How do I do this?
Contact the attorney for the IRS assigned to your tax court case and forward him/her copies of the documents in which the IRS agrees that you are owed a refund. The attorney for the IRS should prepare a motion to have the case dismissed and will ask you to sign the same. From a procedural viewpoint, consider waiting to contact the attorney for the IRS until after you receive your refund.
Any comments posted on this site are for your general information and are not a substitute for professional legal representation. Please consult an attorney to adequately address your legal issue(s).
Oscar Javier Ornelas
Anything contained in this response is for informational purposes only and neither the author nor The Ornelas Firm PLLC ("Firm") makes any representations as to the accuracy or completeness of anything contained in this response. Nothing herein shall be interpreted as legal advice from the author or the Firm, or as creating an attorney-client relationship between the solicitor and the author or the Firm. Neither the author nor the Firm will be liable for any losses, injuries, or damages from the display or use of this information. You should consult an attorney whenever confronted with a serious legal issue. The Ornelas Firm PLLC (www.ojotax.com) may be contacted at 888-764-5822 or email@example.com.
1 found this helpful
7 lawyers agree
Mr. Ornelas is on point - follow his advice.
Evan A. Nielsen is licensed to practice law in California and handles federal tax matters throughout the U.S. The information provided here is for educational purposes only and is not intended as legal advice for a particular matter. This response does not create any attorney-client relationship with the author. For specific advice about your particular situation, please consult an attorney.
4 lawyers agree
I definitely recommend that you hire a qualfiied tax attorney to make sure the matter resolved correctly.
You would contact the IRS attorney on the case, they are from the IRS Office of Chief Counsel. If don't know who that is you can contact the U.S. Tax Court and get that information, I have attached a link the U.S Tax Court's website. You would advise the IRS representing attorney that you want the case dismissed as the issue, per your understanding, has been resolved and then a dismissal can be done. However, make sure that before dismiss the case, that the IRS attorney verifies that the amount owed is resolved per your statement and that he/she verifies with you. If can get something, if at all possible, in the language of dismissal stating this or at least some proof from the IRS in writing showing the issue was resolved that would be highly recommended.
I recommend you seek specific legal advice from an attorney in your area. The information provided above is general advice and specific advice is needed. The information above in no way creates an attorney-client relationship.
1 found this helpful
3 lawyers agree